Examples of fraud, waste, and abuse relating to the SBIR Program include, but are not limited to:

Misrepresentations of the use of funds expended, work done, results achieved, or compliance with program requirements under an SBIR award;

Misuse or conversion of SBIR award funds, including any use of award funds while not in full compliance with SBIR Program requirements, or failure to pay taxes due on misused or converted SBIR award funds;

Fabrication, falsification, or plagiarism in applying for, carrying out, or reporting results from an SBIR award;

Self-dealing, such as making a sub-award to an entity in which the PI has a financial interest;

Acceptance by agency personnel of bribes or gifts in exchange for grant or contract awards or other conflicts of interest that prevents the Government from getting the best value; and

Lack of monitoring, or follow-up if questions arise, by agency personnel to ensure that awardee meets all required eligibility requirements, provides all required certifications, performs in accordance with the terms and conditions of
the award, and performs all work proposed in the application.